Dáil Éireann díospóireacht -
Wednesday, 14 May 1969

Vol. 240 No. 8

Ceisteanna—Questions. Oral Answers. - Imports of Drinking Glasses.

29.

Mr. Ryan

asked the Minister for Finance if he will state in respect of each of the last five years the quantity of common drinking glasses imported; of those imported the quantities (i) free of and (ii) subject to duty; and the rate of duty.

Mr. Haughey

The answer includes tabular statements and I propose, with your permission, a Cheann Comhairle, to circulate it with the Official Report.

Following is the information:

Common drinking glasses are not classified separately in the import statistics. The following figures relate to drinking glasses of all types.

Total Imports of Drinking Glasses

Year	Duty Paid	Free of Duty under Licence
Quantity	Value	Quantity	Value
	doz.	£	doz.	£
1964	49,431	33,125	1,116	817
1965 (to 31/3/65)	8,645	6,586	245	322
1965 (from 1/4/65)	52,212	28,457	435	317
1966	93,784	52,345	62,759	25,445
1967	169,561	95,336	42,133	27,465
1968	309,749	147,609	29,998	40,717

Imports of Drinking Glasses of Crystal Glass* included in the above totals.

Year	Duty Paid	Free of Duty under Licence
Quantity	Value	Quantity	Value
	doz.	£	doz.	£
1965 (from 1/4/65)	162	420	1	9
1966	537	710	10	14
1967	594	3,850	456	1,375
1968	1,353	3,730	9,375	20,007

*Separate figures not available for periods prior to 1st April, 1965.

Drinking glasses

Rates of Duty, 1964 to 1968.

Drinking glasses of crystal glass (Tariff Heading 70.13(A)(1)).

		Rates of Duty
Year	Period	Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
1964		40% or	40% or	26?% or	26?% or	26?% or
		9?d. each	9?d. each	6?d. each	6?d. each	6?d. each
1965		,,	,,	,,	,,	,,
1966	Up to 30 June	,,	,,	,,	,,	,,
	On and from 1 July	40% or	40% or	26.7% or	24% or	21.3% or
		9.6d. each	9.6d. each	6.4d. each	5.8d. each	5.1d. each
1967	Up to 30 June	,,	,,	,,	,,	,,
	On and from 1 July	,,	,,	,,	21.3% or	18.7% or
					5.1d. each	4.5d. each
1968	Up to 30 June	38% or	38% or	25.4% or	,,	,,
		9.1d. each	9.1d. each	6.1d. each
	On and from 1 July	,,	,,	,,	18.7% or	16% or
					4.5d. each	3.8d. each

Drinking glasses other than of crystal glass (Tariff Heading 70.13(A)(2)).

		Rates of Duty
Year	Period	Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
1964		40% or	40% or	26?% or	26?% or	26?% or
		7½d. each	7½d. each	5d. each	5d. each	5d. each
1965		,,	,,	,,	,,	,,
1966	Up to 30 June	,,	,,	,,	,,	,,
	On and from 1 July	40% or	40% or	26.7% or	24% or	21.3% or
		7.5d. each	7.5d. each	5d. each	4.5d. each	4d. each
1967	Up to 30 June	,,	,,	,,	,,	,,
	On and from 1 July	,,	,,	,,	21.3% or	18.7% or
					4d. each	3.5d. each
1968	Up to 30 June	,,	,,	,,	,,	,,
	On and from 1 July	,,	,,	,,	18.7% or	16% or
					3.5d. each	3d. each

Where alternative rates are shown, the rate applicable is whichever is the greater.

Turnover tax also applied to drinking glasses imported during 1964 to 1968, at the rate of 2½ per cent of their value as increased by the amount of duty (including Special Import Levy) payable.

Special Import Levy was chargeable, in addition to ordinary customs duty, on drinking glasses imported between 2 November, 1965 and 30 September, 1966, inclusive, the rates being 15 per cent (Full and Preferential), 10 per cent (Special Preferential and United Kingdom) and Nil (Northern Ireland). The amount of levy payable was includible in the value on which turnover tax was calculated.

Wholesale tax was chargeable in addition to customs duty and turnover tax on drinking glasses imported on and after 1 October, 1966, at the rate of 5 per cent of their value as increased by the amount of customs duty payable.

Registered persons were exempt from payment of turnover and/or wholesale tax at importation.